The manufacturing operations of Crane, Inc. had the following inventory balances for the month of January: January 1 January 31 Raw Materials $ 15,120 $ 16,380 Work in Process 26,460 28,980 Finished Goods 17.640 15,120 Crane transferred $340,200 of completed goods out of Work in Process Inventory during January. Compute the cost of goods sold for January. Cost of goods sold $